1. (1) The board shall evaluate work experience and equivalent experience at each regularly scheduled board meeting, in accordance with s. 442.04 (5m), Stats. Evaluations may be made at special meetings, but normally will not be scheduled at such meetings.

2. (2) The board shall review the candidate’s experience on written request by the candidate. Among the areas of experience that may be considered by the board are the following:

   1. (a) Experience in accounting in industry and government may be considered equivalent when it requires high levels of knowledge, competence and judgment.
   2. (b) Experience in teaching accounting may be considered equivalent when it is at an advanced and specialized level of accounting. Courses taught in areas other than accounting do not qualify as accounting experience.
   3. (c) Experience in law may be considered equivalent when it is at a level with responsibility for independent accounting decisions and requires high levels of accounting knowledge, competence and judgment.
3. (3) A candidate must have the minimum work experience or its equivalent, as required under s. 442.04 (5) (b) 3. a., b., or c., Stats., whichever is applicable with respect to the individual, as determined by the board.
4. (4) Experience shall be acquired after the applicant has satisfied one of the requirements under s. Accy 2.303. This experience must have been acquired within 5 years prior to applying for the certification as a certified public accountant.

History

History: Cr. Register, December, 1974, No. 228, eff. 1-1-75; renum. from Accy 5.02, Register, October, 1976, No. 250, eff. 11-1-76; CR 03-071: renum. from Accy 5.03 and am., cr. (2) (a) to (c) Register May 2004 No. 581, eff. 6-1-04; 2015 Wis. Act 217: renum. from Accy 5.02 Register May 2016 No. 725, eff. 6-1-16; 2025 Wis. Act 166: am. (1), (2) (a) to (c), renum. (3), (4) from Accy 2.403 and am. Register April 2026 No. 844, eff. 4-4-26.